2018 (10) TMI 83

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.....40345 of 2016 dated 29.02.2016. The appeal has been admitted on the following substantial questions of law. "1. Whether the Tribunal is right in deciding the issue by only considering the averments made by the 2nd respondent but ignoring both ground of appeal and oral submissions made by the appellant in complete violation of principles of natural justice? 2. Whether the Tribunal is right in deciding the issue based on the statements of witnesses who did not appear for cross examination despite summons? 3. Whether the Tribunal is right in rejecting the prayer of the appellant to grant benefit bestowed under statute? 4. Whether the Tribunal is right in holding that fraud nullifies everything when statu....

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....r clearances, even as per the amount mentioned in the show cause notice is only Rs. 23,82,886/-, which is well below the threshold limit. 5. We had perused the order passed by the original authority as well as the Tribunal. The original authority has considered the assessee's claim for the benefit of Notification No.8/98 and rejected the contentions raised by the assessee by rendering the following finding, "59.2. Regarding their eligibility for the benefit of Notification No.214/86 dated 25.3.86, the benefit is available only if the conditions stipulated therein ie., the supplier of the raw materials gives an undertaking to the Assistant Commissioner having jurisdiction over the jobworker (in this case MPPL) that the said g....

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....the tribunal and it was confirmed. Learned counsel for the assessee pointed out that the tribunal without considering the contention of the assessee, merely stated that that fraud nullifies every solemn act and outcome of the fraud does not entitle the perpetrator of the fraud to claim any benefit under law. On a perusal of the impugned order passed by the tribunal, we find that the tribunal has considered the factual aspects and concurred with the view taken by the adjudicating authority, after perusing the materials placed on record. Therefore, the findings of the tribunal is not restricted to paragraph 20 and 21, as contended by the learned counsel, but other paragraphs as well, wherein the factual matrix has been analysed. By way of ....

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.... 7. The Constitution Bench of the Honourable Supreme Court in "Commissioner of Customs -Vs- M/s.Dhilip Kumar and Company & Ors in Civil Appeal No.3327 of 2007 dated 30.07.1998, examined the correctness of the decision in Sun Export Corporation, Bombay -Vs- Collector of Customs, Bombay (1997) 6 S.C.C.564, namely the question as to what is the interpretative rule to be applied, while interpreting a tax exemption provision / notification when there is an ambiguity as to its applicability with reference to the entitlement of the assessee or the rate of tax to be applied, was answered by the Constitution Bench on the following terms, "(1) Exemption notification should be interpreted strictly; the burden of proving applicability would....